Robison plans Scottish Budget on 15 January – Daily Business

The Scottish Budget is likely to take place on 15 January because of the lateness of the Chancellor’s UK statement.

Scottish Finance Secretary Shona Robison has told Kenneth Gibson, convener of the Finance and Public Administration Committee, that her preference had been to announce the Holyrood budget in December.

However, the UK Government’s decision to schedule the Autumn Budget for 26 November has presented a number of challenges.

“A delay to the Scottish Budget and associated publications is now unavoidable,” she writes, adding that she intends to publish all four fiscal publications, including the Spending Review, together.

“Following the UK Autumn Statement, the Scottish Government will require time to assess its implications and finalise our fiscal position,” she says.

“While I considered a December publication date, existing arrangements with the Scottish Fiscal Commission would leave the Scottish Government with only four working days to decide how to respond to any tax or social security policy changes announced by the UK Government on 26 November.

“Taking all of this into account, I am minded to propose Thursday, 15 January 2026 as the publication date for the Scottish Budget and associated documents.”

Ms Robison says she recognises the finance committee’s need for adequate time to scrutinise the Budget and associated materials.

“I have therefore asked my officials to liaise with the committee clerks to explore the implications for the Budget Bill timetable in more detail and to ensure that parliamentary processes are supported as effectively as possible.”

David Lonsdale, the director of the Scottish Retail Consortium, said: “The delayed Scottish Budget makes it trickier for firms’ financial forecasting as they won’t know the actual tax rates and business rates to be applied from the start of the new financial year, which is only a few weeks later.

“A Budget in mid-January means there will be no time to dawdle and Ministers and MSPs will need to work collegiately and at pace to pass a pro-growth Budget.”